BREAK EVEN ANALYSIS f the building will cost $100,000.

The price of the visit to the specialist = $80.00 for 30 minutes

The cost of the office staff per visit = $15.00 for 30 minutes

Supplies used for the visit= $10.00 for 30 minutes

Total variable cost associated with one visit of 30 minutes= $105.00 per 30 minutes office visit.

The clinic normally charges $300.00 per 30 minutes office visit.

Break even quantity= 100,000/($300.00-$105.00)=$100,000/$100.00=